
Dr Erika Besusparienė has more than 20 years of practical experience in accounting and taxation. She has worked for 8 years as an accountant in various business enterprises (transport services, trade, construction). For 10 years, she managed her own business in the field of accounting services, where clients' activities included transport services, import/export of goods, manufacturing, agriculture and others. Although some of the clients of the accounting services hired customs brokers for various customs procedures, often smaller companies outsourced the completion of the Intrastat reports to the accounting services company, so she has had practical experience of completing Intrastat reports. During her work in business, she has conducted various trainings on accounting and tax topics, and since 2015, she has been teaching at higher education institutions - Kaunas College, Vytautas Magnus University, Panevėžys College. Currently, her main workplace is Vytautas Magnus University Academy of Agriculture, where she teaches International Accounting, Public Sector Accounting, Accounting and Management Accounting. Her research is related to environmental accounting and taxation.

Editorial update: on 15 September 2026 the European Parliament took its position and would go further, to 457 product lines. The file now goes to trilogue. Importers that have only recently adapted to CBAM on raw steel and aluminium now face a further change. The Council's general approach of 12...

The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but...
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly...
The present research covers the interpretation of the concept of customs posts and the relationship with customs tax control. The analysis of the European Union (EU) regulations showed the essential criteria for customs posts. The Maturity model was also reviewed in order to implement the EU regulations requirements for customs...

The European Green Course, presented at the end of 2019, raised new challenges for various business enterprises; however, at the same time, it presented new opportunities. Businesses that cooperate with customs, such as customs brokers, logistics companies, and companies that export or import goods, are no exception.

Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized...

The global market and increasing competition among market participants encourage unfair trade practices. Various anti-dumping measures are in place to stop unfair trade and protect EU producers. The number of anti-dumping measures is growing every year in the EU, which ensures fair trade and reduces the formation of monopoly positions...
Editorial update: on 15 September 2026 the European Parliament took its position and would go further, to 457 product lines. The file now goes to trilogue. Importers that have only recently adapted to CBAM on raw steel and aluminium now face a further change. The Council's general approach of 12...
The customs industry, together with all the stakeholders such as policymakers, customs authorities, customs brokers, logistics, and trading companies, is becoming increasingly intertwined with sustainability policies aiming to mitigate the impact of climate change. These policies include the carbon border adjustment mechanism (CBAM), deforestation, new corporate sustainability regulations, etc., but...
Exports of goods are an important driver of business productivity and economic growth (Mota et al., 2021). Nobody doubts the benefits of exporting today. The government aims to increase the competitiveness of business and industry in international trade and to promote job creation and economic growth by creating a business-friendly...